Investment Funds Tax
We advise on the tax-efficient structuring of UK and international funds and fund management businesses. We work together with the firm's Investment Funds group on the establishment and operation of many types of investment fund, including:
- Regulated funds: open-ended investment companies, bond funds, FAIFs/ FINROFs and authorised unit trusts.
- Property funds: a property fund can be structured in a number of different ways and we provide bespoke structuring advice. The choice of structure will be determined by on the nature of the investors, the location of target investments and whether the fund is developing property for a profit or holding for rental income and long-term capital growth. We also have experience of designing shariah compliant property investment structures.
- Unregulated funds such as private equity funds (including carried interest and co-investment structuring) and hedge funds.
- Private collective investment structures for high net worth individuals and families.
In addition to tax issues for the fund and investors, we also advise on all personal tax issues in connection with investment funds, including:
- Structures for investment managers to reduce tax on investment management fees. We advise on conversions from corporate to LLP form and on LLP structures with corporate members, designed with the intention that profits will only be taxed at corporation tax rates rather than at 40% or 50%.
- Advising high net worth individuals on the tax consequences of fund investments and advising financial institutions and private banks on tax-focused financial products.
All Partners and Associates in
Investment Funds Tax.